Property and Equipment, Net

12 Months Ended

Dec. 27, 2011

(4) Property and Equipment, Net

Property and equipment were as follows:

	December 27, 2011			December 28, 2010

Land and improvements	$	97,819		$	94,046
Buildings and leasehold improvements		375,756			346,792
Equipment and smallwares		176,261			156,017
Furniture and fixtures		55,196			49,840
Construction in progress		19,094			4,889
Liquor licenses		5,851			5,450

		729,977			657,034
Accumulated depreciation and amortization		(232,760	)		(198,051	)

	$	497,217		$	458,983

The amount of interest capitalized in connection with restaurant construction was approximately $0.3 million, $0.1 million and $0.1 million for the years ended December 27, 2011, December 28, 2010 and December 29, 2009. In 2011, as a result of our annual impairment analysis, we determined that property and equipment related one restaurant were impaired as discussed further in note 14. In 2010, no impairment was recorded as a result of our annual impairment analysis.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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